The low frequency response of orifices (slit, circular diaphragm, and perforated plate) in the presence of mean flow is well predicted by a quasisteady theory. A refinement is brought to the theory by considering a Mach number dependent vena contracta coefficient. The measurements of the vena contracta coefficient of a slit agree well with the simple analytical expression existing in the case of the Borda tube orifice. The measured scattering matrix coefficients do not depend strongly on the geometry of the element. If the frequency is increased the moduli remain relatively unaffected while the arguments exhibit a complex behavior which depends on the geometry. From these considerations an anechoic termination efficient at high mass flow is designed.